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HQ 957207 February 9, 1995 CLA-2 CO:R:C:M 957207 RFA CATEGORY: Classification TARIFF NO.: 8540.91.50 Mr. Gordon W. Larson Rudolph Miles & Sons, Inc. Customhouse Brokers 4950 Gateway East P.O. Box 11057 El Paso, TX 79983 RE: Television Deflection Yoke Parts; Liner; Cross Arm; Corrector; Ferrite Core; Electro-magnets; Spools, Cones and Similar Supports; Insulated Fittings for Electrical Machines; Ejusdem Generis; Section XVI, notes 1(c) and 2; Additional U.S. Rule of Interpretation 1(c); Headings 6909, 8505, 8547; ENs 69.09, 85.05, 85.47; HQs 953074, 955777; NY 800718, affirmed Dear Mr. Larson: This is in response to your letter dated October 14, 1994, on behalf of Murata Erie Texas, Inc., requesting reconsideration of NY 800718, issued to you on August 15, 1994, in which the Area Director of Customs, New York Seaport, classified parts of television deflection yokes under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of the following television deflection yoke parts: a liner; a cross-arm; a corrector; and a ferrite core. The liner is made of two molded polypropylene forms which when snapped together, form a cone. In a cathode ray tube (CRT) deflection yoke, the inner surface of the cone acts as a coil form for two horizontal deflection coils. The outer surface of the cone forms a base which positions and supports two vertical deflection coils. The cross arm, which is described as a stamped metal article made of coated, silicon steel, functions to enhance the magnetic fields of the electromagnets which act as the vertical and horizontal coils which are integral parts of a deflection yoke. The specific shape to which this article is stamped, also acts to give a more precise shape to the magnetic fields created by the horizontal and vertical deflection coils. The corrector is described as a coated, silicon steel device which functions to enhance the magnetic fields of the electromagnets which act as the vertical and horizontal coils which are integral parts of a deflection yoke. The specific shape to which this article is stamped allows it to be fitted into a groove provided in the liner supporting the electromagnetic coils. During the assembly process, the corrector will be slid along the groove to reach a point where its presence critically defines and enhances the electromagnetic field of a coil. The corrector is then held in place by the application of an epoxy adhesive. Four correctors are used with each deflection yoke. The ferrite core is a ceramic article manufactured by combining manganese oxide with a ceramic binding agent under high temperature and pressure. After importation, the ferrite core will be attached around the outside of the liner. ISSUE: Are the parts of deflection yokes classifiable as electromagnetic parts or as parts of cathode ray tubes under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In NY 800718, dated August 15, 1994, the Area Director of Customs, New York Seaport, classified the above merchandise under subheading 8540.91.50, HTSUS, which provides for: "Thermionic, cold cathode or photocathode tubes (for example, . . . , cathode-ray tubes, television camera tubes); parts thereof: [p]arts: [o]f cathode-ray tubes: [o]ther. . . ." The subject merchandise consists of parts of deflection yokes which are to be assembled inside of CRTs. CRTs are provided for under chapter 85, HTSUS. Legal Note 2 to Section XVI, HTSUS, states that: [s]ubject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8485 or 8548. You contend that all of the merchandise except for the liner is classifiable under heading 8505, HTSUS, as parts of electromagnets. You contend that the liner is classifiable under heading 3926, HTSUS, or under heading 8547, HTSUS. We will resolve the classification of each piece of the merchandise separately. LINER: The liner consists of two molded polypropylene forms which snap together to form a plastic cone. The liner provides support for the deflection coils and the ferrite core for the deflection yoke. You have suggested that the liner is precluded from classification under chapter 85, HTSUS, based upon Legal Note 1(c) to Section XVI, HTSUS, which provides as follows: "[t]his section does not cover: . . (c) [b]obbins, spools, cops, cones, cores, reels or similar supports of any material (for example, chapter 39, 40, 44 or 48 or section XV). . . ." The HTSUS does not define these terms anywhere in the tariff schedule. A tariff term that is not defined in the HTSUS or in the Harmonized Commodity Description and Coding System Explanatory Notes (ENs), which constitute the Customs Cooperation Council's official interpretation of the HTSUS, is construed in accordance with its common and commercial meaning. Nippon Kogaku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). Webster's New Riverside Dictionary defines the following terms: bobbins:(p. 186) A spool or reel that holds thread or yarn for sewing, spinning, weaving, knitting, or lace making. . . . . spools:(p. 1124) 1. A cylinder on which wire, thread, or string is wound. 2. The amount of material wound on a spool. 3. A reel for magnetic paper or plastic tape. . . . . cop:(p. 309) 1. A cone-shaped or cylindrical roll of yarn or thread wound on a spindle. . . . . cones:(p. 296) . . . 2. . . b. Something have the shape of this figure. . . . cores:(p. 311) . . . 2. The innermost or most important part: HEART <the core of the discontent> 3. Elect. A soft iron rod in a coil or transformer that intensifies and provides a path for the magnetic field produced by the windings. . . . reels:(p. 987) 1. A device, as a cylinder, spool, or frame, that spins on an axis and is used for winding rope, tape, or other flexible materials. . . . . The doctrine of ejusdem generis is a useful aid in interpreting the construction of statutes and tariff laws of the United States. The Court of International Trade (CIT) has stated that the canon of construction ejusdem generis, which means literally, of the same class or kind, teaches that "where particular words of description are followed by general terms, the latter will be regarded as referring to things of a like class with those particularly described." Nissho-Iwai American Corp. v. United States (Nissho-Iwai), 10 CIT 154, 156 (1986). Legal Note 1(c) to Section XVI, HTSUS, consists of particular items (i.e., bobbins, spools, cones, reels), followed by general terms (i.e., similar supports). Therefore, this legal note requires an ejusdem generis method of construction. The CIT further stated that "[a]s applicable to customs classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms." Nissho-Iwai, p. 157. We are of the opinion that the subject liner is not ejusdem generis with the articles described within Legal Note 1(c) to Section XVI, HTSUS. The general term of similar supports refer to the type of supports which were specifically enumerated (i.e., bobbins, spools, cones, reels). The subject liner does not function as a support in which wire is wound and unwound. Instead, the liner acts as a base to attach the various components which make-up a deflection yoke for a CRT. Therefore, we find that the liner is not within the scope of Legal Note 1(c) to Section XVI, HTSUS. In the alternative, you indicate that the liner is classifiable under heading 8547, HTSUS, which provides for insulated fittings for electrical machines, appliances, or equipment. You contend that the liner, made of molded plastic, functions to insulate the vertical and horizontal deflection coils and to secure the main parts of the deflection yoke together. In support of this position, you cited to HQ 953074, dated April 6, 1993, in which Customs classified a donut-shaped ferrite core as an insulating fitting for electrical machines under heading 8547, HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). In HQ 953074, Customs consulted EN 85.47, to determine the scope of heading 8547, HTSUS. EN 85.47, pages 1407-1408, states that: (A) INSULATING FITTINGS FOR ELECTRICAL MACHINES, APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF INSULATING MATERIAL APART FROM ANY MINOR COMPONENTS OF METAL (FOR EXAMPLE, THREADED SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF HEADING No. 85.46 With the exception of insulators as such (heading 85.46), this group covers all fittings for electrical machinery, appliances or apparatus, provided: (i) They are wholly of insulating material, or are wholly of insulating material (e.g., plastics) apart from any minor components of metal (screws, threaded sockets, sleeves, etc.) incorporated during moulding solely for purposes of assembly. and (ii) They are designed for insulating purposes even though at the same time they have other functions (e.g., protection). In general the fittings of this group are obtained by moulding or casting, or by sawing, cutting or otherwise working the raw material. They may be drilled, threaded, filed, grooved, etc. They may be made of any insulating material (e.g., glass, ceramics, steatite, hardened rubber, plastics, resin impregnated paper or paperboard, asbestos-cement or mica). These fittings may be in various forms. This group includes, inter alia, covers, bases and other parts of switches, circuit breakers, etc.; bases and supports for fuses; rings and other parts for lamp-holders; formers for resistors or coils; connection strips and dominoes not fitted with their terminals; cores for bobbins and windings of various kinds; sparking plug bodies. The heading does not cover fittings which, even though made wholly of insulating material (or made wholly of insulating material apart from any minor components of metal incorporated during moulding solely for the purposes of assembly), have not been specially constructed for insulating purposes, such as containers, covers and separator plates for accumulators (heading 85.07). In HQ 953074, Customs determined that the donut-shaped ferrite core was to be principally used to "choke out noise and/or distortion" in electrical machines. Citing to The Webster's New World Dictionary, Third College Edition (1988), Customs defined "insulate" as follows: 1. to set apart; detach from the rest; isolate. 2. to separate or cover with a nonconducting material in order to prevent the passage or leakage of electricity, heat, sound, radioactive particles, etc. Customs then concluded that the donut-shaped ferrite core's function of "choking out noise and/or distortion" was, in fact, an electrical insulation function because it functioned to isolate the electrical connection leads from external electrical phenomena. See HQ 953074. We find that the principal function of the liner is not specially constructed to act as an insulator, but to give shape and structure to the deflection yoke for CRTs. Therefore, classification of the liner under heading 8547, HTSUS, is inapplicable. FERRITE CORES: The ferrite cores are described as ceramic articles manufactured by combining manganese oxide with a ceramic binding agent under high temperature and pressure. You indicate that because of its high electrical resistivity and permeability, ferrite material is commonly used as cores in electro-magnets. You conclude that the ferrite cores will be used as the core of an electro-magnet which will function as a vertical deflection coil in a CRT deflection yoke. You suggest classification under heading 8505, as an electromagnet or as a part of an electromagnet. In HQ 955777, dated June 27, 1994, Customs dealt with the classification of ferrite cores which were to be used to manufacture deflection yokes for CRTs. In that ruling, Customs consulted EN 85.05, page 1340, which described "electro-magnets" as: These are of various sizes and shapes according to the use for which they are intended. They consist essentially of a coil of wire wound around a core of soft iron, this core being either in one piece or laminated. The passing of electric current in the coil confers magnetic properties on the core, which can then be used either for attraction or repulsion. Customs determined that the ferrite cores are not classifiable under heading 8505, HTSUS, because they do not meet the definition of electro-magnets. Customs then concluded that ferrite cores which are assembled into a deflection coil which is then incorporated into a cathode-ray tube are classified as parts of cathode-ray tubes under subheading 8540.91.50, HTSUS. Furthermore, classification of the ferrite cores under subheading 8505.90.80, HTSUS, as parts of electro-magnets, is inappropriate because the ferrite core is designed to act as part of a cathode-ray tube and not as part of an electro-magnet. See HQ 955777. In the alternative, classification of the ferrite cores was also suggested under heading 6909, HTSUS, as ceramic wares for other technical uses. EN 69.09, pages 920-921, provides in pertinent part: This heading covers in particular: * * * * * * (2) Ceramic wares for other technical uses, such as pumps, valves; retorts, vats, chemical baths and other static containers with single or double walls (e.g., for electroplating, acid storage); taps for acids; coils, fractionating or distillation coils and columns, Raschig rings for petroleum fractionating apparatus; grinding apparatus and balls, etc., for grinding mills; thread guides for textile machinery and dies for extruding man-made textiles; plates, sticks, tips and the like, for tools. We find that the ferrite cores for deflection yokes do not fall within the class or kind of articles listed as ceramic wares for other technical uses. Therefore, classification under heading 6909, HTSUS, would be inappropriate. The ferrite cores for deflection yokes are classifiable under subheading 8540.91.50, HTSUS. CORRECTOR and CROSS ARMS: The cross arms and the corrector are described as coated, silicon steel devices which are used to enhance the magnetic field of deflection coils. You claim that these articles should be classified as parts of electromagnets because of your statement that deflection coils are electromagnets. However, deflection coils are provided for under heading 8540, HTSUS, as parts of cathode-ray tubes. Because there is no provision which describes the corrector and cross arms, Note 2(a) to section XVI, HTSUS, does not apply. We must apply Legal Note 2(b) to section XVI, HTSUS. According to the information provided, these parts are specifically designed to be attached and are used solely or principally with deflection yokes for CRTs. Based upon application of Legal Note 2(b) to section XVI, HTSUS, we find that the corrector and cross arms should be classified as parts for CRTs. Therefore, we affirm NY 800718 which classified the corrector and cross arms under heading 8540, HTSUS. They are classified under subheading 8540.91.50. It has been suggested that Additional U.S. Rule of Interpretation 1(c), HTSUS, is dispositive as to the classification of the subject deflection yoke parts under the HTSUS. It states that: [if the absence of special language or context which otherwise requires - . . . (c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories"shall not prevail over a specific provision for such part and accessory. The above rule does not apply to the classification of the deflection yokes because Legal Note 2(b) to section XVI, HTSUS, is the "special language or context which otherwise requires". In accordance with Legal Note 2(b) to section XVI, HTSUS, the subject deflection yoke parts are to be classifiable as parts of cathode ray tubes under heading 8540, HTSUS. Therefore, Additional U.S. Rule of Interpretation 1(c), HTSUS, is inapplicable in this case. (See HQ 954768, dated January 4, 1994, and HQ 953141, dated February 8, 1993, for similar holdings on this issue). HOLDING: Under the authority of GRI 1, the liner, ferrite core, cross arms, and the corrector are classifiable under subheading 8540.91.50, HTSUS, which provides for: "Thermionic, cold cathode or photocathode tubes (for example, . . . , cathode-ray tubes, television camera tubes); parts thereof: [p]arts: [o]f cathode-ray tubes: [o]ther. . . ." The general, column one rate of duty is 5.9 percent ad valorem. NY 800718, dated August 15, 1994, is affirmed. Sincerely, John Durant, Director Commercial Rulings Division
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